Section 149 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
149. Expenditure on improvements to be shown in Land Revenue Reports.
- The expenditure under the different heads of improvement should be shown separately in the proper section of the annual Land Revenue reports submitted by Commissioners to the Board, and an explanation should be furnished of any failure to utilise to the full extent the amounts allotted. Commissioners should also discuss in the above reports to what annual programme of works has not been worked up to and the reasons therefor, and also what measures should be adopted to ensure its being carried out.
